# 金融商品取引法 / Financial Instruments and Exchange Act — 第二十一条 (Supplementary Provisions, Article 21) - Law: 金融商品取引法 (Financial Instruments and Exchange Act), 昭和二十三年法律第二十五号 - English title "Financial Instruments and Exchange Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十一条 (Supplementary Provisions, Article 21) — address `suppl-4101-107/art-21` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-21 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十一条 suppl-4101-107/art-21 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-21 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-21 **第一項** 新証券取引法第四十九条第一項及び第三項の規定は、施行日以後に終了する営業年度に係る同条第一項の営業報告書について適用し、施行日前に終了した営業年度に係る旧証券取引法第五十三条第一項の営業報告書については、なお従前の例による。 suppl-4101-107/art-21/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-21/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-21/par-1 The provisions of Article 49, paragraphs (1) and (3) of the New Securities and Exchange Act apply to the business report referred to in paragraph (1) of that Article for a business year ending on or after the effective date, and for the business report referred to in Article 53, paragraph (1) of the Former Securities and Exchange Act for a business year ending before the effective date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 附則第三十六条第五項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-36/par-5 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-36/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/323AC0000000025/20260812_508AC0000000064), retrieved 2026-10-22 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Financial Instruments and Exchange Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb), retrieved 2026-10-22 - claude-sonnet-5-5 — Machine translation, batch financial-instruments-and-exchange-act-20261023T033157-037, translated 2026-10-23 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22